Whistle Blowing

Purpose and Scope

Make-A-Wish Foundation (S) Limited (MAW) is committed to strong corporate governance and promotes an open and
transparent culture, where employees, vendors, clients and other stakeholders are provided an avenue to express
concerns on any serious wrongdoing/malpractice in particular in relation to fraud, controls and ethics.

This Policy aims to achieve the following:

1. Establish a trusted avenue for employees, vendors, clients and external stakeholders to report serious
wrongdoings or concerns without fear of reprisals when whistleblowing in good faith.

2. Ensure arrangements are in place to facilitate independent investigation of the reported concern and
appropriate follow-up actions will be taken.

3. Encourage employees to raise concerns at an early stage to an internal authority so that actions could be
taken immediately to resolve them.

4. Any other serious improper matters which may cause financial or non-financial loss to MAW or MAW’s
reputation.

Channels to Raise Concern

The individual can e-mail the concern to the CEO (email: [email protected])).
However, if
the matter is to be
confidential to the CEO such as he/she is the matter of concern, then the individual can email to the Audit
Committee Chairman (email: [email protected]).
The individual is encouraged to identify
himself/herself and provide relevant contact details in case further clarification or information is required. To
enable investigation of the concern, the individual should provide details such as parties involved, date and time
of incident, description of incident and evidence or any other information to substantiate the concern.

All concerns raised will be independently reviewed by the Audit Committee. All information provided will be kept
strictly confidential.